Problem: How many of the positive divisors of 3240 are multiples of 3?
Answer: $$ 3240 = 2^3 \cdot 3^4 \cdot 5^1 $$A positive divisor of 3240 is a multiple of 3 when it has a prime factorization in the form $2^a \cdot 3^b \cdot 5^c$ where $0 \le a \le 3$, $1 \le b \le 4$, and $0 \le c \le 1$.  There are $4 \cdot 4 \cdot 2 = \boxed{32}$ choices for $a$, $b$, and $c$, giving the number of positive divisors of 3240 that are multiples of 3.